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Penalty for other defaults.

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..... (1) A person shall be liable to a penalty if he has, without reasonable cause, failed to- (a) answer any question put to him by a tax authority in the exercise of its powers under this Act; (b) sign .....

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..... in sub-section (1) shall be a sum which shall not be less than fifty thousand rupees but which may extend to two lakh rupees. - - statute, statutory provisions legislation, law, enactment, Acts, Rul .....

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